Geoffrey Loomer
Associate Dean, Administration and Research
Associate Professor
Geoffrey Loomer
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Geoffrey Loomer |
Faculty of Law 番茄社区 PO Box 1700, STN CSC Victoria, BC V8W 2Y2 Map |
@GeoffreyLoomerI am interested in all areas of tax law and policy. Most of my research has focused on comparative and international taxation, corporate taxation, and the connections between tax evasion, tax avoidance, and tax administration. Although the study of tax law necessarily involves highly technical issues, all tax policy is public policy: the design of domestic tax systems and global tax rules reflects our views about public goods and services, economic distribution, and social progress.
I joined the Faculty of Law at the 番茄社区 in 2018. I had the privilege of studying at UVic and UBC, after which I clerked with the BC Supreme Court and practised with the tax group at McCarthy Tétrault LLP (Vancouver office) for six years. Later I completed graduate degrees at the University of Oxford, focusing on corporate and international taxation. I remain affiliated with the Oxford University Centre for Business Taxation as a Research Fellow. I was a faculty member at the Schulich School of Law at Dalhousie University in 2009–2018, serving as Associate Dean Graduate Studies in 2016–2018. I was honoured to receive the UVic Law Students' Society Terry J. Wuester Award in 2020 and the Dalhousie Law Students’ Society & Alumni Association Award for Excellence in Teaching in 2013.
- BSc (Economics) – UVic (1994)
- LLB – UBC (2000)
- BCL – Oxford (2005)
- DPhil (International Taxation) – Oxford (2011) (Clarendon Scholar)
You can read some of my publications by accessing my
Books
- David G. Duff & Geoffrey Loomer, Taxation of Business Organizations in Canada, 2nd ed. (Toronto: LexisNexis, 2019)
- David G. Duff, Benjamin Alarie, Geoffrey Loomer, and Lisa Philipps, Canadian Income Tax Law, 6th ed. (Toronto: LexisNexis, 2018)
Selected Journal Articles and Book Chapters
- “The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible?” (2015) 63 Canadian Tax Journal 91 (PR)
- “Canada” (National Report) in Guglielmo Maisto, ed., Immovable Property under Domestic Law, EU Law and Tax Treaties, EC and International Tax Law Series vol. 12 (Amsterdam: IBFD, 2015) 257
- “Canada” (National Report) in Florian Haase, ed., Taxation of International Partnerships (Amsterdam: IBFD, 2014) 141
- “Canada” (National Report) in Hans Gribnau & Melvin Pauwels, eds., Retroactivity of Tax Legislation: 2010 EATLP Congress (Leuven: European Association of Tax Law Professors, 2013) 193
- “Analysing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: a UK Case Study” in Lynne Oats, ed., Taxation: A Fieldwork Research Handbook (Abingdon: Routledge, 2012) 178 (with Judith Freedman & John Vella)
- “Corporate Tax Risk and Tax Avoidance: New Approaches” [2009] British Tax Review 74 (PR) (with Judith Freedman & John Vella)
- “The Vodafone Essar Dispute: Inadequate Tax Principles Create Difficult Choices for India” (2009) 21 National Law School of India Review 89 (PR)
- “Taxing Out of Time: Parliamentary Supremacy and Retroactive Tax Legislation” [2006] British Tax Review 64 (PR)
- Taxation –
- Advanced Taxation: Corporations –
- Advanced Taxation: International –
- Secured Transactions and Negotiable Instruments –